Tribunal jurisdiction and transfer power limited by statute; appeal had to be returned for fresh filing before the proper forum

The Tribunal, being a statutory creature, could act only within powers conferred by the Act and rules. Where it found that the appeal lay under the proviso to Section 35-B before the Central Government under Section 35-EE, the proper course was to return the papers for fresh presentation before the competent forum; Rule 41 of the Tribunal Procedure Rules could not expand jurisdiction or override the limitation framework in Section 35-EE(2). Treating the matter as transferred would also prejudice the appellant by affecting its limitation plea. The direction for transfer was therefore without jurisdiction and liable to be quashed.

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Issues: Whether the Tribunal had power, after holding that the appeal lay to the Central Government and not to it, to transfer the appeal to the Central Government instead of returning the papers for fresh presentation.

Analysis: The Tribunal is a creature of statute and can act only within the powers conferred by the Act and the rules. On the view that the proper forum under the proviso to Section 35-B was the Central Government under Section 35-EE, the only appropriate course was to return the papers to the appellant for presentation before the competent authority. Rule 41 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 could not be used to create a general power of transfer so as to override the statutory limitation under Section 35-EE(2). Treating the matter as transferred to the Central Government would prejudice the petitioner by depriving it of the plea of limitation.

Conclusion: The Tribunal had no jurisdiction to transfer the matter to the Central Government, and the direction for transfer was liable to be quashed.

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